2005 (10) TMI 466

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.... R. Bhagya Devi, SDR, for the Respondent. [Order]. -  This application seeks condonation of the delay of 269 days involved in the filing of the captioned appeal. The impugned order was received by the assessee on 10-8-2003. The captioned appeal was filed on 6-8-2004. 2. The reasons for the above delay is seen to have been stated in para 7 of the affidavit filed by the Executive ....

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.... period, he was unable to attend to official work. The Executive Director's affidavit does not mention the name of the employee who was dealing with Central Excise matters and was involved in the accident. Hence the doctor's certificate is of no avail. It is surprising that a company engaged in manufacturing activity continuously during the material period did not have any substitute for its emplo....